What is Section 151 of the IT Act?
Asked by: Curt Friesen | Last update: April 6, 2026Score: 4.4/5 (53 votes)
Section 151 of India's Income Tax Act, 1961, mandates sanction from higher tax authorities (like Principal Commissioners or Directors) for an Assessing Officer (AO) to issue a notice (under Section 148) to reopen past assessments or reassessments, acting as a crucial check against arbitrary reassessment and ensuring proper application of mind before investigations into old cases are initiated. It specifies different approval levels based on how long ago the assessment year ended, requiring higher-level approval for more distant years to prevent misuse of reassessment powers and control tax proceedings.
What are some examples of section 151 usage?
Practical Examples of Use of Section 151 CPC
- Staying proceedings to prevent parallel litigation.
- Recalling an order passed without giving an opportunity of hearing.
- Correcting clerical or procedural errors where Section 152 is not applicable.
- Preventing abuse of process through repeated and vexatious applications.
What is Section 151 of income tax Act?
151. (1) No notice shall be issued under section 148 after the expiry of eight years from the end of the relevant assessment year, unless the Board is satisfied on the reasons recorded by the 97c[Assessing] Officer that it is a fit case for the issue of such notice.
What is a section 151 notice?
Under GST law, Section 151 empowers the Commissioner or authorized officer to direct any person to furnish information related to matters under the Act. The provision was amended by Finance Act, 2021, effective January 1, 2022.
What is the punishment for 151?
Whoever knowingly joins or continues in any assembly of five or more persons likely to cause a disturbance of the public peace, after such assembly has been lawfully commanded to disperse, shall be punished with imprisonment of either description for a term which may extend to six months, or with fine, or with both.
What Is Section 151 Of Cr.PC| धारा 151 क्या है| Vidhi Teria
What is the new law 151?
Section 151 BNS 2023 (Formerly Section 124 IPC) criminalizes any assault, wrongful restraint or attempt to intimidate the President of India or a State Governor with the purpose of influencing the exercise of their lawful powers.
What is the rule of Section 151?
Section 151 of the Code gives inherent powers to the court to do justice. That provision has to be interpreted to mean that every procedure is permitted to the Court for doing justice unless expressly prohibited, and not that every procedure is prohibited unless expressly permitted.
What are the responsibilities of Section 151?
Section 151 of the Local Government Act 1972 requires local authorities to make arrangements for the proper administration of their financial affairs and appoint a S151 Officer, also known as a Chief Financial Officer (CFO), to have responsibility for those arrangements.
What is the FIR under Section 151?
Description. A police officer knowing of a design to commit any cognizable offence may arrest, without orders from a Magistrate and without a warrant, the person so designing, if it appears to such officer that the commission of the offence cannot be otherwise prevented.
Who can invoke section 151 of the CPC?
✅ Family Courts, when acting as civil courts, can invoke Section 151 CPC to stay proceedings if a party deliberately flouts an order for interim maintenance. ✅ Justice must prevail, and courts are empowered to take necessary steps to prevent abuse of process.
Should I worry about tax topic 151?
It can be alarming, as the notice often says to take action immediately. If you've received this notice, it means that your tax refund is either being reduced or withheld entirely by the Department of Treasury so that they can use it to pay for things that they believe you owe.
What will change from 1st April 2025?
Some of the major tax changes effective from April 1, 2025, are revised tax slabs, rebate of up to Rs. 60,000, revised ITRU deadlines, calculation of partner's remuneration allowable as a deduction and revised TDS/TCS threshold limits.
What does Topic 151 refund information mean?
Tax Topic 151 is generally considered bad because it indicates the IRS is withholding your refund due to unpaid debts, errors, or unresolved tax issues. However, it also informs you of your right to appeal the decision, providing an opportunity to recover the withheld amount.
What is Section 151 of the IRS?
151. Allowance Of Deductions For Personal Exemptions. In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
How long does it take to resolve tax topic 151?
It is important to keep in mind that the court process can be time-consuming and may take several months or even years to resolve.
Does tax topic 151 mean direct deposit?
Tax Topic 151 means the IRS is reviewing your refund because it might be reduced or taken to pay things like back taxes, child support, or overdue federal student loans. If this happens, you'll get a letter explaining why and how to appeal if you disagree.
What if the police refuse to file an FIR?
If you are reporting a cognisable crime and the police refuse to register your FIR, you can make a complaint to a higher ranking officer such as the Superintendent of Police (SP), the Deputy Inspector General (DIG) or the Inspector General of Police (IGP).
What is the purpose of 151 CrPC?
Significance of Section 151 CrPC
Section 151 of the Code plays a crucial role as a preventive tool. It grants power to the police to arrest without a warrant when they have reasonable apprehension that an individual is likely to commit a crime.
How long does an FIR investigation take?
Most investigations take a few months - that is, generally speaking. If the evidence is particularly strong, police may be ready to make an arrest within days of the initial report coming in.
What is under section 151?
Section 151. Saving of inherent powers of Court. Previous Next. Nothing in this Code shall be deemed to limit or otherwise affect the inherent power of the Court to make such orders as may be necessary for the ends of justice or to prevent abuse of the process of the Court.
Who qualifies as an officer of a company?
They are appointed by the board of directors. The number and specific roles of officers vary depending on state law and the corporation's articles of incorporation, but commonly include a president or chair, a vice president, a treasurer, and a secretary.
What is Section 151 of the local authority?
Local authorities are responsible for financial regularity in schools. The section 151 (S151) officer (usually the chief finance officer (CFO)) of the local authority is responsible for making the necessary arrangements for local financial and management controls, under S151 of the Local Government Act 1972.
What are some examples of inherent powers?
Here are a couple of examples of inherent powers in action:
- Military Action: The president may deploy troops without congressional approval in response to immediate threats (hypothetical example).
- Immigration Control: The government can exclude or admit aliens based on national interests or security concerns.
How is Section 151 CPC invoked in court?
(Paras 28.2, 13 and 14) The inherent powers under Section 151 CPC can be exercised where a party has obtained a decree or order by playing a fraud upon the court, or where an order has been passed by a mistake of the court, the court may be justified in rectifying such mistake, either by recalling the said order, or by ...
Can a suit be dismissed under section 151 CPC?
Present application has been filed U/s 151 CPC, whereby this court has been asked to exercise the inherent powers in order to dismiss the suit. At the outset, it is observed that the power U/s 151 CPC can be invoked in rare cases in order to meet the ends of justice or to prevent abuse of the process of court.